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Overview

GST (Goods and Services Tax) is a comprehensive, multi-stage, destination-based tax levied on every value addition in India. It replaced various indirect taxes like VAT, service tax, excise duty, and others to create a single, unified tax system.

Key Features of GST:
  1. Unified Tax Structure: GST subsumes all indirect taxes and brings uniformity across India.
  2. Multi-Stage Tax: GST is applied at every stage of the supply chain, from production to sale, with credit for tax paid at earlier stages (input tax credit).
  3. Destination-Based: The tax is collected at the point of consumption, not the point of origin.
  4. Four Tax Slabs: GST has different rates—5%, 12%, 18%, and 28%, based on the type of goods and services.

Benefits of GST:

  • Simplifies the tax system by eliminating multiple indirect taxes.
  • Reduces tax cascading by allowing input tax credit, lowering the cost of goods and services.
  • Encourages compliance with a uniform tax rate and structure.

Requirement

  • Annual Turnover Threshold: Businesses with an aggregate turnover exceeding ₹20 lakhs (₹10 lakhs for northeastern and special category states) in a financial year must register for GST.
  • Inter-State Businesses: Any business involved in supplying goods or services across state borders, regardless of turnover, must register for GST.
  • E-Commerce Operators: Platforms like Amazon or Flipkart and sellers using such platforms must register.
  • Casual Taxable Persons: Individuals or businesses conducting occasional taxable transactions, like seasonal businesses, must also register.
  • Service Providers: Service providers earning more than ₹20 lakhs per year are required to register for GST.
  • Non-Resident Taxable Persons: Non-residents conducting taxable transactions in India must obtain GST registration.
  • Compulsory Registration: Entities involved in reverse charge mechanism, input service distributors, and TDS deductors must also register.

Types

1. CGST (Central Goods and Services Tax)
  • Collected by: Central Government.
  • Applicable on: Intra-state supply of goods and services (transactions within the same state).
  • Purpose: Revenue goes to the Central Government.
  • Example: If a business in Delhi sells goods to a customer in Delhi, CGST will be charged along with SGST.
2. SGST (State Goods and Services Tax)
  • Collected by: State Government.
  • Applicable on: Intra-state supply of goods and services.
  • Purpose: Revenue goes to the State Government.
  • Example: In the same Delhi-to-Delhi sale, SGST will be applied along with CGST.
3. IGST (Integrated Goods and Services Tax)
  • Collected by: Central Government.
  • Applicable on: Inter-state supply of goods and services (transactions between two states or union territories) and imports/exports.
  • Purpose: Revenue is shared between the Central and State Governments.
  • Example: If a business in Maharashtra sells goods to a customer in Karnataka, IGST will be charged.
4. UTGST (Union Territory Goods and Services Tax)
  • Collected by: Union Territory Administration.
  • Applicable on: Supply of goods and services in Union Territories without a legislature (e.g., Andaman and Nicobar Islands, Lakshadweep).
  • Purpose: Revenue goes to the Union Territory.
  • Example: A sale occurring in Andaman will have UTGST and CGST applied.
Key Differences:
  • CGST and SGST are applied for transactions within the same state.
  • IGST is applied for transactions between two different states.
  • UTGST is similar to SGST but applies to Union Territories.

Document

  • PAN Card: Personal PAN for individuals, and entity’s PAN for businesses.
  • Proof of Business Address: Rental agreement, utility bills, or property tax receipt.
  • Bank Account Details: Cancelled cheque or bank statement.
  • Identity Proof of Promoters/Partners: Aadhaar card, passport, or voter ID.
  • Photograph: Passport-sized photo of the business owner or partners.
  • Business Constitution Documents: Partnership deed, incorporation certificate, or registration proof of the business.
Sample Certificate
GST Certificate

FAQs

GST (Goods and Services Tax) is a single, comprehensive tax levied on the supply of goods and services in India, replacing various indirect taxes like VAT, service tax, and excise duty.

Businesses with an annual turnover exceeding ₹20 lakhs (₹10 lakhs for northeastern states) must register for GST. Inter-state businesses, e-commerce operators, and certain service providers also require mandatory registration.

 

 

  • CGST: Collected by the Central Government on intra-state sales.
  • SGST: Collected by the State Government on intra-state sales.
  • IGST: Collected by the Central Government on inter-state sales.
  • UTGST: Collected by Union Territories without legislature.
  • GST is levied at four main rates: 5%, 12%, 18%, and 28%, depending on the type of goods or services.

You can register for GST online through the GST portal by filling out the application form and submitting the required documents, including PAN, business address proof, and bank details.

GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit number provided to every registered taxpayer.

  • PAN card
  • Proof of business address
  • Bank account details
  • Aadhaar card or identity proof of the business owner

GST returns (like GSTR-1 and GSTR-3B) must be filed monthly or quarterly, depending on the taxpayer’s category. An annual return (GSTR-9) must also be filed.

ITC allows businesses to reduce their tax liability by claiming a credit for the GST paid on purchases made for business use.

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